JD Supra

Sustainability Disclosure Standards: EU Commission adopts ESRS under the CSRD and UK develops UK SDS

The CSRD expands and replaces the Non-Financial Reporting Directive (2014/95/EU) (NFRD) and in doing so significantly increases the scope of companies required to publish sustainability disclosures.
Seeking Alpha

Looming ESRS To Heighten Focus On Company Disclosure

In 2025, the first group of companies will start disclosing according to the European Sustainability Reporting Standards (ESRS) for the financial year 2024. These reporting standards apply to ...
JD Supra

What to Expect From the Mandatory Sustainability Disclosure Standards for Non-EU Companies

The European Financial Reporting Advisory Group (EFRAG) is in the process of finalizing its draft sustainability reporting standards for non-EU parent companies (NESRS), which will shortly be subject ...
Supply Chain

Insights on Corporate Sustainability Reporting

Analyst Insight: The European Commission’s proposed Omnibus Simplification Package could significantly change the European Union’s Corporate Sustainability Reporting Directive (CSRD), including its ...